Ake has emerged as one of the best young centre backs in the Premier League since moving to the South Coast in the summer of 2017.
The Dutch international joined Bournemouth from Chelsea for £20m but the Blues inserted a buy-back option in the deal that permits them to re-sign him for £40m.
With Frank Lampard now free to sign new players following the lifting of the transfer ban on Chelsea, Ake has reportedly popped up on the Stamford Bridge radar as plans to shore up a leaky defense are put in place.
Chelsea have conceded the joint-most goals (24) among teams in the top half of the Premier League table.
Another club seeking the services of Ake is Pep Guardiola’s Manchester City.
The champions have not recovered from the departure of club captain Vincent Kompany last season while the long-term absence of Aymeric Laporte due to a knee injury has plunged the City defence into chaos.
Guardiola’s men have fallen 14 points behind leaders Liverpool heading into the festive period.
Howe is well aware of the advances heading in the direction of Ake, and he has conceded that he would be incapable of convincing him to stay.
The Bournemouth boss said: “It would be obviously my wish to hold on to everybody. Some of these things are out of our control.
“We will wait and see. I don’t want to give you evasive answers but I am in no control of that at the moment.
“A lot of things with transfers [from] trying to bring players in, trying to keep the squad we have, is out of my hands.
“Obviously, we will be doing our best to be as strong as we can into the second half of the season.”
